Connecticut CPA CPE Requirements 2026: 40 Hours a Year
Connecticut CPAs need 40 CPE hours a year and 4 ethics hours every three cycles. See attest rules, caps and carryover.
Connecticut CPAs must complete 40 hours of CPE each year, counted from July 1 to June 30 before the December 31 license renewal. Four hours must be ethics, but only once in every three consecutive CPE cycles. CPAs who perform or supervise attest or compilation work, or sign financial statement reports, need at least eight of the 40 hours in audit, attest or compilation. This guide explains the rules in Regs. Conn. State Agencies section 20-280-25 and the Department of Consumer Protection (DCP) question-and-answer page. For other states see our CPA CPE requirements guide.
Connecticut CPE requirements at a glance
| Requirement | What the board says |
|---|---|
| Annual requirement | 40 hours in the CPE year July 1 to June 30 before each December 31 renewal |
| Ethics | 4 hours within three consecutive CPE cycles, and then within every subsequent three-year period; need not be Connecticut-specific |
| Attest and compilation | At least 8 of the 40 hours in audit, attest or compilation for CPAs who perform or supervise that work or sign reports |
| Carryover | Up to 20 hours above 40 can move to the next year, for one year only |
| Self-study | Up to 60 hours may be reported as self-study or a mix of allowable categories |
| Instructor credit | Capped at 20 hours |
| Author credit | Capped at 10 hours |
| First period | Exempt for the initial July 1 to June 30 period in which first licensed |
The CPE year and the renewal
Connecticut licenses are valid from January 1 to December 31, and renewal is due December 31. A late window runs to February 1, after which the license lapses. The CPE period is the year from July 1 through June 30 immediately preceding each December 31. In other words, you finish your hours six months before the license expires. The DCP's renewal form says renewal notices go out about 75 days before expiry. Because the CPE year is annual, a shortfall in one year cannot be offset by a surplus in another, apart from the limited carryover.
Ethics every three cycles
Four hours of ethics are required within three consecutive CPE cycles, and then within every subsequent three-year period. The course need not be Connecticut-specific. It can be any course covering ethical behavior and the understanding of the state and national codes of conduct, professional conduct and state licensing regulations. The DCP Q&A adds that completing the ethics hours in fewer cycles restarts the three-cycle clock. Our overview of ethics CPE for CPAs explains how other states handle ethics.
Attest and compilation hours
If you perform or supervise attest or compilation services, or sign financial statement reports, at least eight of your 40 hours must be in audit, attest or compilation. A 2014 amendment reduced this requirement from 16 hours to 8. Carryover hours cannot count toward the eight.
Self-study and activity caps
Self-study is allowed. The DCP says up to 60 hours may be reported as self-study or as a mix of allowable categories. Instructor credit is capped at 20 hours and author credit at 10 hours. The DCP's page for CPE vendors gives the same caps, referring to presentation and preparation credit of up to 20 hours per CPE year and article or book preparation credit of up to 10 hours per CPE year.
Carryover
Twenty hours above the minimum 40 may be transferred from the preceding year to the following year. The DCP Q&A says carryover is for one year only and must stay within the category limits.
New CPAs and waivers
CPAs are exempt for the initial July 1 to June 30 period in which they were first licensed. The Q&A for the 2025 cycle says a report is not required if the initial license was issued from July 1, 2024 to December 31, 2025. The DCP can grant waivers for health, military duty or good cause.
Sponsors
We could not confirm that the DCP names NASBA or AICPA sponsors. The rule accepts recognized national and state accounting organizations, regionally accredited universities and similar sponsors, and DCP staff do not pre-approve courses. Our explainer on what NASBA does describes the national registry that many CPAs use to reduce risk.
Frequently asked questions
How many CPE hours do Connecticut CPAs need?
40 hours each year, counted from July 1 to June 30 before the December 31 renewal.
How much ethics CPE is required?
Four hours within three consecutive CPE cycles, and then every three years.
How much can I carry over?
Up to 20 hours above 40, for one year only.
Do new CPAs need CPE?
No for the initial July 1 to June 30 period in which they were first licensed.
Finding CPE that counts
Learnsignal publishes accounting, tax, audit, ethics and finance courses in its CPD and CPE library. Before you buy any course for credit, check that the provider is listed as an approved sponsor with your board or on the NASBA registry, and keep the certificate. Our page on NASBA CPE sponsor information explains what we publish about sponsor status. For a wider comparison read our guide to online CPE providers.
Other states: Texas California New York Florida Illinois.
Source: Regs. Conn. State Agencies section 20-280-25 (eregulations.ct.gov) and the Connecticut Department of Consumer Protection CPE Questions and Answers page (portal.ct.gov/dcp), checked October 2026.
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